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Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
7
綜合損益表的所得稅
(a)
綜合損益表的稅項為：
二零一七年的香港利得稅撥備乃按年度
估計應課稅溢利的
16.5%
（二零一六年：
16.5%
）計算。中國附屬公司稅項按類似
方式計算，有關稅項使用預期適用於中
國的實際稅率計算。
(b)
按適用稅率計算的稅項支出與會計
溢利對賬如下：
7 Income tax in the consolidated statement
of profit or loss
(a) Taxation in the consolidated statement of profit or
loss represents:
2017
2016
二零一七年
二零一六年
HK$’000
HK$’000
港幣千元
港幣千元
Provision for Hong Kong Profits Tax for
the year
本年度香港利得稅撥備
12,301
11,171
Provision for PRC taxes for the year
本年度中國稅項撥備
25
—
Over-provision in respect of prior years
以往年度超額撥備
(10)
(28)
Deferred taxation
遞延稅項
1,906
(9,021)
14,222
2,122
The provision for Hong Kong Profits Tax for 2017 is calculated
at 16.5% (2016: 16.5%) of the estimated assessable profits for
the year. Taxation for PRC subsidiaries is similarly calculated
using the effective rates of taxation that are expected to be
applicable in the PRC.
(b) Reconciliation between tax expense and accounting
profit at applicable tax rates:
2017
2016
二零一七年
二零一六年
HK$’000
HK$’000
港幣千元
港幣千元
Profit before taxation
除稅前溢利
88,342
81,374
Notional tax on profit before taxation,
calculated at the rates applicable to
profits in the countries concerned
根據相關國家適用的利得稅
稅率按除稅前溢利計算的
名義稅項
14,601
13,326
Tax effect of non-deductible expenses
不可扣減開支的稅務影響
401
2,524
Tax effect of non-taxable revenue
非課稅收益的稅務影響
(1,098)
(776)
Tax effect of unused tax losses not
recognised
未確認未動用稅項虧損的
稅務影響
915
347
Tax effect of prior years’ unrecognised
tax losses utilised
使用以往年度未確認稅項
虧損的稅務影響
(2)
(4,316)
Tax effect of recognition of unutilised
tax losses
確認未動用稅項虧損的稅務
影響
—
(8,920)
Tax effect of temporary differences not
recognised
未確認暫時性差異的稅務
影響
(572)
—
One-off tax reduction
一次過扣稅
(40)
(40)
Over-provision in respect of prior years
以往年度超額撥備
(10)
(28)
Other differences
其他差額
27
5
Actual tax expense
實際稅項支出
14,222
2,122